SCHLAUCH v. COMMISSIONER

Docket No. 16264-89.

63 T.C.M. 2695 (1992)

T.C. Memo. 1992-209

John Schlauch v. Commissioner.

United States Tax Court.

Filed April 7, 1992.


Attorney(s) appearing for the Case

Iris K. Rothman, for the respondent.


Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax and additions to tax under sections 6653(a)1 (negligence, etc.) and 6661(a) (substantial understatement of income tax), as follows:

                                                         Additions to Tax
                                                 ------------------------------...

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